2025/04/17 by Gajindra Maharaj · 1 voice
Social Sciences · #Corruption and Economic Development #Crime, Illicit Activities, and Governance #Culture, Economy, and Development Studies
paper · doi:10.1108/arla-04-2024-0053
openalex publication_date 2025/04/17 · openalex created_date 2025/10/10 · openalex updated_date 2026/05/21
Purpose This study takes a detailed look at corruption within government procurement contracts at the Kusile power plant in South Africa with the goal of shedding light on mechanisms that help to propagate these practices. Design/methodology/approach With the starting point of Bourdieu’s theory of institutional sociology, the study analyses court documents and news articles, presenting evidence of how corrupt practices become a part of the process of contracting in state-owned enterprises. Findings The study illuminates several key points about corruption in this context. First, international organizations are viewed as having a certain know-how within specific fields, which gives rise to a power advantage over local firms. The study highlights how networks are constructed to work around rules, inflate contract costs and repatriate funds, and how accounting is implicated within these processes. Originality/value The study adds to our knowledge and understanding of how accounting practices and institutional power work to secure government contracts, and how accounting, in combination with the guise of CSR projects, is used to repatriate funds to corrupt officials. The paper argues that strong ethical conduct is essential in government contracting.